Summary, The purpose of the proposed amendments to Rule 12C-3.008, F.A.C., is to: (1) require, pursuant to Section 198.32(2), F.S., that Form DR-312 (Affidavit of No Florida Estate Tax Due), be executed by the personal representative of a nontaxable estate ..., Vol. 33, No. 32 (08/10/2007), 2007 Issues, Florida Administrative Register

Summary

The proposed amendments to Rule 12C-3.008, F.A.C., adopt by reference, changes to Form DR-312 (Affidavit of No Florida Estate Tax Due), which include: (1) the requirement pursuant to Section 198.32(2), F.S., that the affidavit be executed by the personal representative of a nontaxable estate and be sworn to before a notary; (2) the removal of the request for the decedent’s social security number from the form; and (3) the 2007 federal filing thresholds for filing the federal estate tax return (Form 706).